Your client told you the EIP was not received, and you believed it?  I have a condo in a Florida high-rise that I'll sell you cheap.  We made every effort to check which payments had been made, until IRS pulled the rug out from under us by deleting data from "Where's My Payment."  I haven't heard from anyone yet, who claimed an EIP that was tossed as junk mail, but I expect a few cases.  And they will have to check their IRS account themselves -- signing up for the process isn't quick and easy, but that's the best way to figure out what happened.  Or, maybe the reduced refund will be followed in a few weeks by a notice that halfway makes sense.